This paper contributes to the empirical literature on the key determinants of the revenue generating potential in 61 countries. The paper uses a broad set of data and econometric methods to conduct analyses that are of relevance to revenue potential. Earlier studies have not distinguished between the revenue potential based on economic fundamentals of countries and that based on what the legal framework prescribes. This study uses a dual approach...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2014/05/01
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Рабочий документ в рамках исследования вопросов политики
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WPS6868
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1
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1
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2014/05/01
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Disclosed
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Revenue potential, tax space, and tax gap : a comparative analysis
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millennium development goal